基于价值链的SH电器战略成本管理研究

发布时间：2018-03-18 20:24

本文选题：战略成本管理　切入点：价值链　出处：《山东财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：新商业环境的变革，对企业适应环境能力的要求越来越高。成本管理是实现企业在竞争环境中抵御压力、求得生存的重要途径。缺乏前瞻性的传统成本管理模式再难以满足现代企业适应激烈竞争的长远发展需要。将成本提升到战略高度，整合价值链，协调外部环境等手段为企业带来竞争优势日趋明显。战略成本管理是企业成本管理对竞争环境趋势变化所做出的适应性变革。价值链为剖析内外部经营活动以及识别关键战略成本因子提供了有效、便捷的分析路径。基于价值链的战略成本管理有利于塑造企业成本优势，帮助企业更好地适应竞争环境的变化，从而更好地实现企业经营发展的战略目标。 SH电器是专门从事电子元器件生产的企业，具有典型的现代制造企业特点，对其成本管理模式的分析具有一定的现实意义。本文围绕价值链、战略成本管理等相关理论，采用调查研究、案例分析等方法，结合SH电器的实际情况，指出其现行的传统成本管理模式存在的局限性，实施战略成本管理必要而紧迫。继而，以价值链分析为起点和核心，从企业内部、行业、竞争对手等价值链分析维度，对SH电器各个业务单元以及之间的联系进行分析。在此基础上，，对SH电器的战略成本结构性动因和执行性动因进行识别，通过SWOT分析对竞争战略进行定位，明确成本领先与差异化有效的结合是其战略成本管理的方向和重点。SH电器实施基于价值链的战略成本管理，需从全员参与、价值链优化、绩效评价、个性化订单管理、成本风险预警等方面进行完善与优化。本文通过剖析SH电器，将价值链和战略成本管理结合分析研究，以期对现代企业通过优化成本管理模式而获取战略性竞争优势有所贡献。
[Abstract]:The change of the new business environment requires more and more enterprises to adapt to the environment. Cost management is to realize the enterprise to resist the pressure in the competitive environment. The lack of a forward-looking traditional cost management model can no longer meet the long-term development needs of modern enterprises to adapt to fierce competition. Strategic cost management is the adaptive change of enterprise cost management to change the trend of competitive environment. The value chain is to analyze the internal and external business activities. Identifying key strategic cost factors provides effective, The strategic cost management based on the value chain can help to shape the cost advantage of the enterprise, help the enterprise to adapt to the change of the competitive environment, and realize the strategic goal of the enterprise's management and development. SH electric appliance is a kind of enterprise specialized in electronic component production, which has typical characteristics of modern manufacturing enterprises. The analysis of its cost management mode has certain practical significance. This paper revolves around the related theories of value chain, strategic cost management, etc. By means of investigation and case study, combined with the actual situation of SH electric appliance, this paper points out the limitations of its current traditional cost management mode, and the necessity and urgency of implementing strategic cost management. Then, it takes value chain analysis as the starting point and core. From the value chain analysis dimension of enterprise, industry, competitors and so on, this paper analyzes the relationship between the various business units of SH electrical appliance. On this basis, it identifies the strategic cost structural motivation and executive motivation of SH electrical appliance. It is the direction of strategic cost management and the key point of SH-electric appliance to implement strategic cost management based on value chain through SWOT analysis to locate the competitive strategy and make clear that the combination of cost leading and differentiation is the direction of its strategic cost management, which needs to participate in the whole staff and optimize the value chain. Performance evaluation, personalized order management, cost risk warning and other aspects of improvement and optimization. Through the analysis of SH electrical appliances, combining the value chain and strategic cost management analysis, It is expected to contribute to the strategic competitive advantage of modern enterprises through optimizing cost management mode.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.3;F426.6

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